Degree in Business studies (until 2008-2009)

Degree in Business studies (until 2008-2009)

Course not running

Theory of Financial Statement (2009/2010)

Course code
Silvano Corbella
Academic sector
Language of instruction
Teaching is organised as follows:
Activity Credits Period Academic staff
1 - lezione 5 1st semester Silvano Corbella
2 - lezione 3 1st semester Cristina Florio
3 - esercitazione 2 1st semester Cristina Fasoli


Not inserted.

Learning outcomes

Students attending this course are expected to already have a strong knowledge concerning both the logical framework and the specific concepts as well as the construction technique related to the financial accounting of the firms.
The course enhances student’s capacity to understand the formation process of financial statements data on a large basis, mainly referring to the Italian laws but also looking at the International Accounting Standards.
A complete understanding of the financial statements origin and nature, as well as the capacity in analyzing them make students able to analyze firm’s financial and economic situation and represent a useful starting point in considering financial statement both at a consolidated level and of organizations operating in specific industries.

Assessment methods and criteria

The exam is in written form both for attending and for non-attending students. Students have also the faculty to integrate the vote obtained in the written test with an oral exam.

Teaching aids 
Activity Title Format (Language, Size, Publication date)

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